%0 Journal Article %T CHANGES IN STAFF MOTIVATION UNDER THE INFLUENCE OF THE NEW PERSONAL INCOME TAX %A Zaharov, D.K. %A Kashtanova, Y.V. %A Lobacheva, A.S. %K adjusted personnel expense budget, employee income generation, social programs, decreased employee motivation and involvement, employee transfer to competing companies, comparison of wages with personnel expense budget %J Management of the Personnel and Intellectual Resources in Russia %D 2025 %N 14 %P 5 %I INFRA-M Academic Publishing LLC.